FACTOID # 137: Sick people is Switzerland stay in hospital for longer than the people of any other nation - almost 10 days, on average. Switzerland also has the world's highest number of hospital beds per capita.
 
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Encyclopedia > Accounting reference date

In accounting, the Accounting reference date is the date on which is the date financial year of a company ends (typically 31 December or 30 June, although there is no set date). Accountancy (British English) or accounting (American English) is the process of maintaining, auditing, and processing financial information for business purposes. ...


The results presented to shareholders are therefore a "photograph" of company's accounts at the accounting reference date.


  Results from FactBites:
 
CHN20 Accounting Reference Dates (599 words)
The financial year ends on the accounting reference date (see paragraphs 2 and 3) or a date up to seven days either side of the accounting reference date if this is more convenient.
For companies incorporated on or after 1 April 1996, the accounting reference date is initially set as the last day in the month in which the first anniversary of incorporation occurs.
Branches of companies which are required to publish audited accounts in their country of incorporation are not subject to the accounting reference date provisions of the Companies Act 1985.
"Accounting reference date" Definition (187 words)
When a company is incorporated, it will usually have an accounting reference date which is the last day of the month in which the anniversary of its incorporation falls.
Accounting reference date - The date to which accounts are made up for a company.
Accounting reference date : the date to which accounts are made up for a company.
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